Shareholder Use and Understanding of Financial Information

1st Edition

T. A. Lee, D.P. Tweedie

September 2, 2020 Forthcoming
Reference - 430 Pages
ISBN 9780367517939 - CAT# K465124
Series: Routledge Library Editions: Accounting History

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This book, first published in 1977 and reissued in 1990, examines one of the most familiar aspects of accountancy – that of company financial reporting. Assessing the view that shareholders have little time for financial reports, this book presents the findings from a research project analysing whether or not shareholders understand financial reports; what they do and don’t understand; their use of financial reports; the type of shareholders who have the most, and least, understanding and who make most, and least, use of financial reports.

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